NOTE: §2247 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2247. Redemption of adjudicated property; additional payments

            The person redeeming property adjudicated to a political subdivision shall pay also the actual costs incurred by the political subdivision and any acquiring person for the costs of all certified mail, notice, publication of notice, or personal services of notices in complying with the applicable provisions of law, including, without limitation, determination of tax sale parties and the notification of such persons of the sale or donation as allowed by law.

NOTE: §2247 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2247. Extinguishment of tax lien held by political subdivisions

             The person extinguishing a tax lien held by a political subdivision or redeeming property adjudicated to a political subdivision shall pay the termination price or redemption price, as applicable, together with the actual costs incurred by the political subdivision for all certified mail or commercial carrier, publication of notice, or personal services of notices in complying with the applicable provisions of law, including, without limitation, determination of tax lien auction parties or tax sale parties and the notification of such persons of the subsequent transaction as allowed by law.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.